In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations...

Preface --Introduction --State aid decisions and open formal investigations concerning the tax ruling practices of member states --Arm's length principle --Recovery, legitimate expectations and legal certainty --EU competences --International practices and the OECD --The way forward.

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues...

pt. 1. A review of legislative and case-law developments in the direct taxation area at EU level against the "benchmarks" : which shortcomings? -- pt. 2. Meeting the "benchmarks" : a proposal for a new solution aimed at benefiting both the interest of taxpayers with cross-border economic links...

Frontmatter -- CONTENTS -- INTRODUCTION -- DIRECT TAXATION IN AUSTRIA -- CHAPTER I. THE DIRECT TAX SYSTEM IN 1914 -- CHAPTER II. THE WAR PERIOD -- CHAPTER III. THE NEW AUSTRIA -- CHAPTER IV. THE DIRECT TAXES IN REPUBLICAN AUSTRIA -- CHAPTER V. CONCESSIONS TO CAPITALISTIC ENTERPRISE -- CHAPTER...